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Massachusetts 1099 Filing Requirements for 2023

The State of Massachusetts Mandates
1099 Filing!

Simplify Your Massachusetts 1099 E-Filing
with TaxBandits!

  • You can e-file your 1099 with both
    Federal and State
  • Distribute recipient copies via Postal Mail and Secure Online Access

E-file your Massachusetts 1099 at just $0.70/Form

The Deadline to File 1099-NEC Form with Massachusetts is January 31, 2024. E-File Now

Massachusetts State Filing

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Massachusetts State

Massachusetts 1099 Reporting Requirements

The State of Massachusetts mandates filing Form 1099 with the state agency under the following conditions:

Scenario If there is any Massachusetts State Tax Withholding If there is no Massachusetts State Tax Withholding
Payments Threshold Follows Federal Threshold*
Due Date 1099-NEC - January 31, 2024
Other 1099’s - March 31, 2024
1099-NEC - January 31, 2024
Other 1099’s - March 31, 2024
Filing Method Direct State Filing
Additional Form Not Required

*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form
.

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Note: The state of Massachusetts requires the filing of Form 1099-K if the gross amount paid in settlement to a payee with a Massachusetts address in a calendar year is $600 or more, regardless of transactions during the year, even though the IRS threshold is $20,000 and 200 transactions.

The State of Massachusetts requires the following Forms:

TaxBandits supports Form 1099 and W-2 filing with both the Federal
and State.


Frequently Asked Questions

Does Massachusetts require 1099 filing?

Yes, the State of Massachusetts Department of Revenue mandates filing the 1099 Forms:

  • The State of Massachusetts requires filing 1099 form directly with the state, even if there is no state tax is withheld.
  • The state requires the filing of Form 1099-K if the gross amount paid in settlement to a payee with a Massachusetts address in a calendar year is $600 or more, regardless of transactions during the year, even though the IRS threshold is $20,000 and 200 transactions.

Is there a payment threshold for Form 1099 with Massachusetts?

There is no specific threshold for reporting 1099s with the state of Massachusetts. Instead, the reporting requirements align with the federal guidelines. The payer should assess and file a Form 1099 based on the applicable federal threshold for each specific form.

Forms Threshold
Form 1099-NEC $600
Form 1099-MISC $600
Form 1099-K $600*
Form 1099-INT
  • $10 for the amount reported on Boxes 1, 3, or 8 (or at least $600 of interest paid for trade or business)
Form 1099-DIV
  • Paid $10 or more in money or other property for dividends and other distributions
  • Paid $600 or more in money or other property as part of a liquidation.
Form 1099-R $10
Form 1099-B -
Form 1099-G -
Form 1099-OID $10
Form W-2G
  • $1200 or more from Bingo or slot machines
  • $1500 or more from a keno game
  • $5000 or more from a poker tournament
  • Any other winnings of $600 or more or 300 times the amount wagered
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Note: The state of Massachusetts requires the filing of Form 1099-K if the gross amount paid in settlement to a payee with a Massachusetts address in a calendar year is $600 or more, regardless of transactions during the year, even though the IRS threshold is $20,000 and 200 transactions.


What types of 1099 forms does Massachusetts require?

Massachusetts requires the filing of the following 1099 forms:


Does Massachusetts require additional forms when filing 1099?

No, Massachusetts doesn't require any additional forms when filing 1099 forms.


When is Massachusetts 1099 due?

The filing due date for both Form 1099 NEC is January 31. And the due date to file other 1099’s is March 31. If the deadline falls on a weekend or federal holiday, the next business day is the deadline.


What are the requirements to file 1099 electronically with Massachusetts?

The State of Massachusetts accepts both e-filing and paper filing. The State of Massachusetts mandates filing electronically if you are submitting 50 or more 1099 returns.


Where do I mail Massachusetts 1099 forms?

Mail your Form 1099s to the following address.

location-map
Massachusetts Department of Revenue,
PO Box 7015, Boston,
MA 02204

For more information, please visit the State website: https://www.mass.gov/

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